Charles Clore moved to Monaco to avoid tax, and the Revenue proved after his death that he was still English

Sir Charles Clore built Sears and the British Shoe Corporation and was worth almost £100 million. In 1976 he retired and moved to Monaco. Under capital transfer tax a person stays English-domiciled for three years after losing that domicile. Evidence before the Court of Appeal suggested he kept it until after 27 July 1976. He died of cancer in London on 26 July 1979, inside the three years. In 1979 he had put assets into a Jersey settlement and made a Monaco will leaving his Monaco property to his daughter, Vivien Duffield. His Herefordshire estate was moved into a Jersey company, Stype Investments, and sold to the Prudential for £20.5 million. His son Alan claimed Monaco domicile, which would give him a share under Monaco law, and lodged caveats against the will in September 1979. One day later the sale money was paid into a Jersey bank. The Revenue assessed capital transfer tax of £21.9 million. On 7 April 1982 the Court of Appeal held that Stype had intermeddled in the estate and was liable as executor. In 1984 the High Court held that Clore died domiciled in England. Total tax was later reported at about £67 million^†. In 2026 Dame Vivien Duffield chairs the Clore Duffield Foundation, formed in 2000 by merging her foundation with her father's.